Civic Intelligence

Fresno County Bar Association

EIN 94-1590692 • 501(c)6 • Fresno, CA

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Profile

A business league having common interest in law, the purpose of which is to promote interest in law and not engaged in a regular business of a kind ordinarily carried on for profit.

2444 Main Street 125Fresno, CA 93721

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.03x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

-7.9%

Faster asset growth than 38% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-4.6%

Faster revenue growth than 39% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$403,070

Down $34,602 (-7.9%) from 2023

Liabilities

Down

$10,394

Down $606 (-5.5%) from 2023

Net Assets

Down

$392,676

Down $33,996 (-8.0%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin28th percentile

Revenue

Down

$365,970

Down $17,683 (-4.6%) from 2023

Expenses

Down

$412,216

Down $17,980 (-4.2%) from 2023

Net Income

Up

-$46,246

Up $297 (+0.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $361,585Liabilities 2010: $9,419Net Assets 2010: $352,1662010Assets 2011: $379,806Liabilities 2011: $6,949Net Assets 2011: $372,8572011Assets 2012: $357,651Liabilities 2012: $10,596Net Assets 2012: $347,0552012Assets 2013: $363,673Liabilities 2013: $9,853Net Assets 2013: $353,8202013Assets 2014: $317,547Liabilities 2014: $10,827Net Assets 2014: $306,7202014Assets 2015: $367,402Liabilities 2015: $10,794Net Assets 2015: $356,6082015Assets 2016: $373,406Liabilities 2016: $11,681Net Assets 2016: $361,7252016Assets 2017: $318,199Liabilities 2017: $13,958Net Assets 2017: $304,2412017Assets 2018: $354,762Liabilities 2018: $7,398Net Assets 2018: $347,3642018Assets 2019: $473,618Liabilities 2019: $8,978Net Assets 2019: $464,6402019Assets 2020: $473,489Liabilities 2020: $8,597Net Assets 2020: $464,8922020Assets 2021: $521,666Liabilities 2021: $36,307Net Assets 2021: $485,3592021Assets 2022: $482,873Liabilities 2022: $9,658Net Assets 2022: $473,2152022Assets 2023: $437,672Liabilities 2023: $11,000Net Assets 2023: $426,6722023Assets 2024: $403,070Liabilities 2024: $10,394Net Assets 2024: $392,6762024

Highlighted filing

2024

Assets$403,070
Liabilities$10,394
Net Assets$392,676
Open 2024 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $399,4112010Revenue 2011: $417,185Expenses 2011: $396,494Net Income 2011: $20,6912011Revenue 2012: $391,639Expenses 2012: $417,441Net Income 2012: -$25,8022012Revenue 2013: $391,593Expenses 2013: $384,828Net Income 2013: $6,7652013Revenue 2014: $423,618Expenses 2014: $470,718Net Income 2014: -$47,1002014Revenue 2015: $445,501Expenses 2015: $395,613Net Income 2015: $49,8882015Revenue 2016: $416,283Expenses 2016: $411,166Net Income 2016: $5,1172016Revenue 2017: $349,118Expenses 2017: $406,602Net Income 2017: -$57,4842017Revenue 2018: $386,411Expenses 2018: $343,288Net Income 2018: $43,1232018Revenue 2019: $506,257Expenses 2019: $388,981Net Income 2019: $117,2762019Revenue 2020: $294,865Expenses 2020: $294,613Net Income 2020: $2522020Revenue 2021: $312,649Expenses 2021: $292,182Net Income 2021: $20,4672021Revenue 2022: $322,428Expenses 2022: $334,572Net Income 2022: -$12,1442022Revenue 2023: $383,653Expenses 2023: $430,196Net Income 2023: -$46,5432023Revenue 2024: $365,970Expenses 2024: $412,216Net Income 2024: -$46,2462024

Highlighted filing

2024

Revenue$365,970
Expenses$412,216
Net Income-$46,246
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$403,070
Liabilities
$10,394
Net assets
$392,676
Revenue
$365,970
Expenses
$412,216
Net income
-$46,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.03$0.10$3.93$3.66$4.12$0.46
2023Detailed filing. Detailed filing data is available for this year.$4.38$0.11$4.27$3.84$4.30$0.47
2022Detailed filing. Detailed filing data is available for this year.$4.83$0.10$4.73$3.22$3.35$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.22$0.36$4.85$3.13$2.92$0.20
2020Detailed filing. Detailed filing data is available for this year.$4.73$0.09$4.65$2.95$2.95$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.74$0.09$4.65$5.06$3.89$1.17
2018Detailed filing. Detailed filing data is available for this year.$3.55$0.07$3.47$3.86$3.43$0.43
2017Detailed filing. Detailed filing data is available for this year.$3.18$0.14$3.04$3.49$4.07$0.57
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.12$3.62$4.16$4.11$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.67$0.11$3.57$4.46$3.96$0.50
2014Detailed filing. Detailed filing data is available for this year.$3.18$0.11$3.07$4.24$4.71$0.47
2013Detailed filing. Detailed filing data is available for this year.$3.64$0.10$3.54$3.92$3.85$0.07
2012Summary only. Only limited summary data is available for this year.$3.58$0.11$3.47$3.92$4.17$0.26
2011Summary only. Only limited summary data is available for this year.$3.80$0.07$3.73$4.17$3.96$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.09$3.52$3.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 16, 2025
Return Version
2024v5.1
Gross Receipts
$365,970
Mission and Program Overview

Mission

A business league having common interest in law, the purpose of which is to promote interest in law and not engaged in a regular business of a kind ordinarily carried on for profit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$426,672$392,676▼ $33,996
Savings and Temporary Cash Investments$309,459$219,473▼ $89,986
Cash and Non-Interest-Bearing Accounts$121,129$176,237▲ $55,108
Accounts Receivable$5,876$6,382▲ $506
Prepaid Expenses and Deferred Charges$978$978→ $0
Land, Buildings, and Equipment, Net$230$0▼ $230
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$437,672$403,070▼ $34,602
Other Assets Total-$0-
Liabilities
Other Liabilities$11,000$10,394▼ $606
Total Liabilities$11,000$10,394▼ $606
Net Assets / Fund Balance
Total Net Assets Fund Balance$426,672$392,676▼ $33,996
Total Liabilities and Net Assets / Fund Balance$437,672$403,070▼ $34,602

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$71,516$71,516
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
William E MccomasPast President
Brent WoodwardPresident
Catarina BenitezPresident Elect
Christopher RuscaVice President
Brian TatarianBudget Director
Ben NicholsonDirector
David GonzalezDirector
Jay ChristoffersonDirector
Lazaro SalazarDirector
Linda BarretoDirector
Lyndsie RussellDirector
Rene SampleDirector
Scott LairdDirector
Stephanie HosmanDirector
Yesenia CarilloDirector
Anita MartinezExec Director
Cody ChapplePres Young Lawy
Rachelle GoldenSecretary
Dirk PaloutzianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$354,492
Investment Income
$11,478
Other Revenue
$0
Change in Net Assets
$-46,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,545
Salaries, Compensation, and Employee Benefits$155,256
Grants and Similar Amounts Paid$4,415
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$125,575
Conferences and Meetings---$59,542
All Other Expenses---$40,831
Occupancy---$34,724
Fees for Services Accounting---$14,226
Other Employee Benefits---$13,300
Other Expenses---$12,672
Payroll Taxes---$11,058
Insurance---$10,763
Pension Plan Contributions---$5,323
Grants to Domestic Orgs---$4,415
Office Expenses---$1,821
Travel---$1,606
Fees for Services Other---$1,160
Advertising---$828
Depreciation Depletion---$230
Total Functional Expenses$0$0$0$412,216
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Payable$5,323
Payroll Taxes Payable$2,913
Security Deposit$1,250
401k Employee$908
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 provided to the governing board upon request.”

Form 990, Part VI, Section C, Line 19

“All documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Fresno County Bar Association
EIN
94-1590692
Phone
5592640137
Address
2444 MAIN STREET 125, FRESNO, CA 93721

Signing Officer

Name
Anita Martinez
Title
Executive Director
Phone
5592640137
Signed
2025-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
18
Employees
2

Preparer

Firm
Gordon Saito and Co Cpas Llp
Address
7575 N PALM AVE SUITE 205, FRESNO, CA 93711
Preparer
Gordon Saito CPA
Phone
5592480100
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt12Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Pres Young Lawy
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt15Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt16Budget Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt18President
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IRS990/MissionDesc0A BUSINESS LEAGUE HAVING COMMON INTEREST IN LAW, THE PURPOSE OF WHICH IS TO PROMOTE INTEREST IN LAW AND NOT ENGAGED IN A REGULAR BUSINESS OF A KIND ORDINARILY CARRIED ON FOR PROFIT.
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IRS990/OtherExpensesGrp/Desc2Printing and Publications
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0401K EMPLOYEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PROVIDED TO THE GOVERNING BOARD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalGrossUBIAmt030462
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